Fla. Admin. Code Ann. R. 12-21.205 - Departmental Levy on Frozen Assets; Procedures
(1)
(a) If the delinquent taxpayer does not,
within 21 days after the date of receipt of the Notice of Intent to Levy, pay
the delinquent taxes, fees, surcharges, penalties, interest, administrative
fees, and costs of collection owed as referenced in the Notice of Intent to
Levy, or bring lawful action to contest the Notice of Intent to Levy, the
Department will levy upon any assets controlled or possessed by the
custodians.
(b) If the delinquent
taxpayer, within 21 days after the date of receipt of the Notice of Intent to
Levy, files a lawful action contesting this intended levy pursuant to Chapter
120, F.S., or in circuit court, the Department will issue a Notice of Contested
Intent to Levy to the custodian. The Department will not proceed to levy on
such frozen assets until there is a final resolution in its favor.
(c) If the delinquent taxpayer contests the
intended levy, the Notice of Freeze will remain in effect until there is a
final resolution.
(2)
The following procedures govern the Department's issuance of a Notice of Levy:
(a) The Department will not issue a Notice of
Levy until at least thirty days after the Department has issued a Notice of
Intent to Levy to the delinquent taxpayer.
(b) A Notice of Levy will be delivered by
registered mail, personal service, facsimile, electronic data interchange, use
of the Internet, or by other electronic means to those custodians who are
currently subject to a Notice of Freeze. The Notice of Levy will designate the
specific assets to be paid or transferred to the Department, and the manner in
which such transfer should occur. Payments to the Department must be made by
certified or cashier's check, made payable in U.S. funds to the Florida
Department of Revenue.
(c) A Notice
of Levy will apply:
1. To any credits, other
personal property, or debts of the delinquent taxpayer held by a custodian as
of the date the notice is received by such custodian that are not, at the time
of the initial Notice of Freeze, subject to an attachment, garnishment, or
execution issued through a judicial process; and,
2. To any credits, other personal property,
or debts of the delinquent taxpayer of which the custodian subsequently
acquires control or possession during the time period prescribed by the Notice
of Freeze.
(3)
(a) The
assets of any delinquent taxpayer that have been garnished by the Department
are subject to levy and sale in the same manner as provided in Section 213.69,
F.S., and this rule chapter.
(b)
The Department will return to the delinquent taxpayer any surplus sale proceeds
in its possession remaining after all taxes, fees, surcharges, penalties,
interest, administrative fees, and costs of collection have been deducted from
such sale.
(4) The
Department must bring an action in circuit court to obtain an order compelling
compliance with any notice issued under the authority of Section 213.67,
F.S.
Notes
Rulemaking Authority 213.06(1) FS. Law Implemented 213.67, 213.731, 443.1316 FS.
New 6-16-93, Amended 3-31-99, 3-12-14.
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